A company, total assets are 100, total liability and shareholder equity is 100, income before income tax is 1000, income tax is 400( tax rate is 40%), net income is 600. Now I have made an adjustment to Dr: other expense 10; Cr: assets 10, now total assets are 90, income before tax is 990, income tax is 396, net income is 594. What kind of adjusted entry should I take to make total assets and total liability/shareholder equity balance?